The following information is taken from the balance sheet of Raineer Plumbing: cash and cash equivalents, $50,000; accounts receivable, $130,000; inventories, ?; total current assets, $285,000; property, plant, and equipment (net), ?; total assets, $500,000; accounts payable, $42,000; note payable (due in two years), $60,000; common stock; $130,000; and retained earnings, ?. Calculate the following amounts Inventories Property, plant, and equipment Retained earnings